I want to know how much the registration fee will be when buying and selling motorbikes in 2024? In what cases will this fee change? – Reader Minh Trung
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Registration fee when buying and selling motorbikes in 2024: How much is the fee?
Vehicles such as two-wheeled motorbikes, three-wheeled motorbikes, motorbikes, motorbike-like vehicles, motorbikes that must be registered and have license plates issued by competent state agencies are subject to registration fees when individuals and organizations conduct buying and selling transactions.
According to Clause 4, Article 8 of Decree 10/2022/ND-CP, the registration fee for buying and selling motorbikes is 2%.
However, in some cases, this fee will change as follows:
- Motorcycles of organizations and individuals in centrally-run cities; provincial cities; towns where the provincial People's Committee is headquartered: pay the first registration fee at a rate of 5%.
Centrally-run cities, provincial cities; towns where the People's Committee of a province or centrally-run city is headquartered are determined according to the state administrative boundaries at the time of registration fee declaration, including:
A centrally-run city includes all districts and counties under the city, regardless of whether they are inner-city or suburban, urban or rural; A provincial city and town where the provincial People's Committee is headquartered includes all wards and communes under the city or town, regardless of whether they are inner-city, inner-city or suburban.
- Motorcycles paying registration fee for the second time or more will be subject to a collection rate of 1%.
In case the property owner has declared and paid the registration fee for the motorbike at 2%, then transferred it to an organization or individual in the area specified in Point a of this Clause, the registration fee shall be paid at a rate of 5%.
In case the motorbike has paid the registration fee at the rate of 5%, the next transfers will pay the registration fee at the rate of 1%.
The area where the previous registration fee was declared and paid is determined according to the "Place of permanent residence", "Place of permanent residence registration" or "Address" stated in the vehicle registration or certificate of registration revocation, vehicle license plate and is determined according to the state administrative boundary at the time of registration fee declaration.
(Clause 1, Article 4, Circular 13/2022/TT-BTC)
Regulations on registration fee calculation prices for motorbikes according to Decree 10/2022/ND-CP
The price for calculating registration fee for motorbikes (except for specialized motorbikes) is the price in the Decision on the Price List for calculating registration fee issued by the Ministry of Finance.
Specifically:
- The price for calculating registration fees for motorbikes in the Registration Fee Calculation Price List is determined according to the principle of ensuring consistency with the asset transfer price on the market at the time of constructing the Registration Fee Calculation Price List.
The market transfer price of assets of each type of motorbike (for motorbikes, it is based on the type of vehicle) is based on the databases as prescribed in Clause 2, Article 7 of Decree 10/2022/ND-CP.
- In case a new type of motorbike arises that at the time of submitting the registration fee declaration is not included in the Registration Fee Calculation Price List, the tax authority shall base on the database as prescribed in Clause 2, Article 7 of Decree 10/2022/ND-CP to decide the registration fee calculation price of each newly arising type of motorbike (for motorbikes, it is based on the type of motorbike).
- In case of a new type of motorbike not included in the Registration Fee Calculation Price List or a car or motorbike included in the Registration Fee Calculation Price List and the motorbike transfer price on the market increases or decreases by 5% or more compared to the price in the Registration Fee Calculation Price List, the Tax Department shall compile and report to the Ministry of Finance before the 5th day of the last month of the quarter.
The Ministry of Finance shall issue a Decision on the adjusted and supplemented registration fee calculation price list before the 25th of the last month of the quarter to be applied from the first day of the following quarter.
The adjusted and supplemented price list for calculating registration fees is issued according to the regulations on promulgating the price list for calculating registration fees specified in Point a of this Clause or based on the average price list for calculating registration fees of local tax authorities.
- In case of buying and selling used motorbikes, the price for calculating the registration fee is the remaining value of the new motorbike in the Registration Fee Calculation Price List (for motorbikes, it is based on the type of motorbike). In case the registration fee price of the new motorbike is not yet available in the Registration Fee Calculation Price List, the registration fee price of the used motorbike is the remaining value of the equivalent type of motorbike that has a registration fee calculation price in the Registration Fee Calculation Price List.
- In case of buying and selling motorbikes by installments, the price for calculating the registration fee is the one-time payment price (excluding installment interest) determined according to the above regulations, including import tax (if any), special consumption tax (if any), value added tax (if any).
(Clause 3, 4, 5, Article 7, Decree 10/2022/ND-CP)
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